Here we explain the draft amendments to the Tax Code of Azerbaijan effective 1 January 2026
The Regulation on the “E-accounting” information system has been approved. This step constitutes an important stage of digital transformation in the field of...
A number of significant amendments have been made to the Tax Code of the Republic of Azerbaijan. These amendments, with certain exceptions, will come into fo...
The concept of “transfer prices” is newly introduced into Azerbaijani tax law. The transfer pricing rules of Azerbaijan are effective since 2017. The Tax Cod...
New rules have been adopted regarding the deduction of expenses from income for representation expenses, employees' housing and meal expenses, as well as exp...
As a general rule under the Tax Code of Azerbaijan, business to business e-commerce is subject to Azerbaijani VAT (18%) where the payer of the e-commerce (e-...
Tax Code of Azerbaijan Republic: 2023 Tax Amendments
Withholding taxes in Azerbaijan are not listed as a type of taxes by the Tax Code of Azerbaijan, it is rather a form of paying a tax due to income. The incom...
As a general rule under the Tax Code of Azerbaijan, business to business e-commerce is subject to...
Withholding taxes in Azerbaijan are not listed as a type of taxes by the Tax Code of Azerbaijan, ...
Tax Code of Azerbaijan Republic: 2023 Tax Amendments
New rules have been adopted regarding the deduction of expenses from income for representation ex...